CIT v. B.N. Bhattacharya & Another

118 ITR 461Supreme Court of India1997#19 most cited

What is CIT v. B.N. Bhattacharya & Another authority for?

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

1,656

judgments rely on this decision, according to BharatTax’s citation analysis of 367,341 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. B.N. Bhattacharya · 118 ITR 461 · appeal · pursuing appeal · effectively pursuing appeal · filing appeal · assistance from assessee · opportunity of being heard · section 250 · section 250(6)

Sections most often in play

Section 147Section 148Section 250Section 144Section 143(3)Section 142(1)Section 250(6)Section 144B

Issues it is cited on

section 250(6)speaking ordersection 25opportunity of being heardsection 250condonation of delaysection 69aappeal before the tribunalsection 142(1)section 144section 148section 147

Judgments citing CIT v. B.N. Bhattacharya & Another

Heat Flown Electricals Pvt. Ltd., New Delhi vs. ITO, Ward- 11(2), New Delhi

In the result, the appeal filed by the assessee is dismissed for non-

ITA 1227/DEL/2018[2010-11]Status: DisposedITAT Delhi24 Jul 2018AY 2010-11

Bench: Shri R.S. Syalassessment Year : 2010-11 Heat Flown Electricals Pvt. Ltd., Vs. Ito, 207, Allied House, Ward-11(2), 2, Old Rohtak Road, New Delhi. Inderlok, New Delhi. Pan: Aabch0771R (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Atiq Ahmed, Sr. DR

…ars that the assessee is not interested in prosecuting its appeal. The appeal filed by the assessee is, therefore, liable to be dismissed, for non-prosecution. Our above view finds support from the following decisions:- 1. CIT vs. B.N. Bhattachargee & anr., 118 ITR 461, wherein their Lordships have held: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2. Estate of late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:- “If the party, at whose i…

Collate Tie Up Private Limited, Kolkata vs. Itro, TRO-2, Kolkata

In the result, the appeal of the Assessee is dismissed for non- prosecution

ITA 1191/KOL/2017[2012-13]Status: DisposedITAT Kolkata18 Jul 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Collate Tie Up Pvt. Ltd., V/S. Income Tax Recovery 32. Ezra Street. Officer, Tro-2, Aayakar Kolkata-700001 Bhawan, P-7, Chowringhee [Pan No.Aaecc 7997 D] Swquar,Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihavi, Cit-Dr ""यथ" क" ओर से/By Respondent 10-07-2018 सुनवाई क" तार"ख/Date Of Hearing 18-07-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax (Appeals)-23, Kolkata’S Order Dated 06.03.2017, In Case No.170/Cit(A)-23/Tro-2/16-17 In Proceedings U/S 144 Of The Income Tax Act, 1961. 2. Today When The Case Was Called For Hearing None Appeared On Behalf Of The Assessee Nor Was Any Application For An Adjournment Filed By The Assessee In Spite Of Issue Of Notice By Rpad. It Appears That The Assessee Is Not Serious In Prosecuting This Appeal. Hence The Appeal Filed By The Assessee Is Liable To Be Dismissed For Non-Prosecution. For This View, We Find Support From The Following Decisions:- "1. In The Case Of Cit Vs B.N.Bhattacharjee & Another, Reported In 118 Itr 461 [Relevant Pages 477 & 478] Wherein Their Lordships Have Held That: "The Appeal Does Not Mean Merely Filing Of The Appeal But Effectively Pursuing It."

Section 144

…is not serious in prosecuting this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non-prosecution. For this view, we find support from the following decisions:- "1. In the case of CIT vs B.N.Bhattacharjee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that: "The appeal does not mean merely filing of the appeal but effectively pursuing it." ITA No.1191/Kol/2017 A.Y. 2012-13 Collate Tie Up Pvt. Ltd. vs. ITRO-2, Kol. Page 2 3. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at…

Collate Infraprojects Pvt. Ltd., Kolkata vs. Income Tax Recovery Officer, TRO-2, Kolkata

In the result, the appeal of the Assessee is dismissed for non- prosecution

ITA 1190/KOL/2017[2012-13]Status: DisposedITAT Kolkata18 Jul 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Collate Infraprojects V/S. Income Tax Recovery Pvt. Ltd., P-22, Officer, Tro-2, Aayakar Swallow Lane, Bhawan, P-7, Chowringhee Ground Floor, Swquar,Kolkata-69 Kolkata-700001 Pan Noaaecc 8000B .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihavi, Cit-Dr ""यथ" क" ओर से/By Respondent 10-07-2018 सुनवाई क" तार"ख/Date Of Hearing 18-07-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax (Appeals)-23, Kolkata’S Order Dated 06.03.2017, In Case No.169/Cit(A)-23/Tro-2/16-17 In Proceedings U/S 144 Of The Income Tax Act, 1961. 2. Today When The Case Was Called For Hearing None Appeared On Behalf Of The Assessee Nor Was Any Application For An Adjournment Filed By The Assessee In Spite Of Issue Of Notice By Rpad. It Appears That The Assessee Is Not Serious In Prosecuting This Appeal. Hence The Appeal Filed By The Assessee Is Liable To Be Dismissed For Non-Prosecution. For This View, We Find Support From The Following Decisions:- "1. In The Case Of Cit Vs B.N.Bhattacharjee & Another, Reported In 118 Itr 461 [Relevant Pages 477 & 478] Wherein Their Lordships Have Held That: "The Appeal Does Not Mean Merely Filing Of The Appeal But Effectively Pursuing It."

Section 144

…is not serious in prosecuting this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non-prosecution. For this view, we find support from the following decisions:- "1. In the case of CIT vs B.N.Bhattacharjee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that: "The appeal does not mean merely filing of the appeal but effectively pursuing it." ITA No.1190/Kol/2017 A.Y. 2012-13 Collate Infraprojects Pvt. Ltd. vs. ITRO-2, Kol. Page 2 3. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference…

M/S. Pearl Drinks Ltd., New Delhi vs. ACIT, New Delhi

ITA 5060/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Jul 2018AY 2011-12

Bench: Sh. H.S. Sidhu & Sh. T.S. Kapoorassessment Year: 2011-12 Pearl Drinks Ltd., Vs. Acit, 702, Ansal Bhawan, 16, K.G. Central Circle-07, Jhandewalan, Marg, New Delhi New Delhi Pan :Aaacp1210C (Appellant) (Respondent) Appellant By None Respondent By Ms. Rachna Singh, Cit(Dr)

…Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 7. Respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then it would be at libert…

M/S. Proto Developers & Technologies Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 6638/DEL/2014[2010-11]Status: DisposedITAT Delhi17 Jul 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: -None-For Respondent: Ms. Pratima Tripathi, CIT-DR
Section 144

…decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the 3 ITA.No.6638/Del./2014 Proto Developers & Technologies Limited, New Delhi. decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same, the appeal of the assessee is dismissed as un-admitted. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the open Court. (L.P. SAHU) JUDICIAL MEMBER Delhi, Dated 17th July,…

Highview Retail Pvt. Ltd., Kolkata vs. ITO, Ward-15(1), Kolkata

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 1187/KOL/2017[2012-13]Status: DisposedITAT Kolkata12 Jul 2018AY 2012-13
For Appellant: NoneFor Respondent: Shri A. K. Tiwari, Addl. CIT

…ot interested in prosecuting this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- (1). In the case of CIT vs B.N.Bhattachrgee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : “The appeal does not mean merely filing of the appeal but effectively pursuing it.” (2). In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made following observation in their orde…

Ram Chander Ahlawat, New Delhi vs. ITO, Ward-321(5), New Delhi

In the result, appeal of the assessee is dismissed

ITA 575/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Jul 2018AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: -None-For Respondent: Shri S.L. Anuragi, Sr. D.R

…of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same, the appeal of the assessee is dismissed as un-admitted. 4. In the result, appeal of the assessee is dismissed. 3 ITA.No.575/Del./2018 Shri Ram Chander Ahlawat, New Delhi. Order pronounced in the…

Hemant Sharma, New Delhi vs. ITO, Ward- 6(1), New Delhi

In the result, appeal of the assessee is dismissed

ITA 570/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Jul 2018AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: For Revenue : Shri S.L. Anuragi, Sr. D.RFor Respondent: Shri S.L. Anuragi, Sr. D.R

…of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same, the appeal of the assessee is dismissed as un-admitted. 4. In the result, appeal of the assessee is dismissed. 3 ITA.No.570/Del./2018 Shri Hemant Sharma, New Delhi. Order pronounced in the open C…

Mayuri Restaurant and Bar, Hyderabad vs. Income Tax Officer, Ward-9(4), Hyderabad

In the result, the appeal filed by the assessee is dismissed

ITA 1763/HYD/2017[2013-14]Status: DisposedITAT Hyderabad11 Jul 2018AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14 M/S Mayuri Restaurant & Bar, Vs. Income-Tax Officer, Hyderabad. Ward – 9(4), Hyderabad.

For Appellant: NoneFor Respondent: Smt. N. Swapna
Section 131Section 143(2)Section 144

…rectified nor taken steps to represent the case before the Bench. In these circumstances, we are of the view that the assessee is not interested in prosecuting its appeal. It has been held by the Hon’ble Supreme Court in the case of B.N. Bhttachargee & Anr., 118 ITR 461 that appeal does not mean only filing of memo of appeal but also pursuing it effectively. In cases where the assessee does not want to pursue the appeal, Court/Tribunal have inherent power to dismiss the appeal for non- Mayuri Restaurant and Bar, Hyd. prosecution as held by Hon’ble High court of Mumbai in the case of M/s Chemipol Vs. Union of In…

M/S. Bagaria Leasing Pvt. Ltd., Kolkata vs. ITO, Ward - 1(3), Kolkata

In the result, the appeals of the assessee are dismissed for non- prosecution

ITA 1328/KOL/2017[2008-09]Status: DisposedITAT Kolkata11 Jul 2018AY 2008-09

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am

For Appellant: NoneFor Respondent: Shri P. K. Srihari, CIT(DR)

…interested in prosecuting this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- (1). In the case of CIT vs B.N. Bhattachrgee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2 M/s. Bagaria Leasing Pvt. Ltd. ITA Nos.1327 & 1328/Kol/2017 A.Ys: 2007-08 & 2008-09 (2). In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference ma…

M/S. Bagaria Leasing Pvt. Ltd., Kolkata vs. ITO, Ward - 1(3), Kolkata

In the result, the appeals of the assessee are dismissed for non- prosecution

ITA 1327/KOL/2017[2007-08]Status: DisposedITAT Kolkata11 Jul 2018AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am

For Appellant: NoneFor Respondent: Shri P. K. Srihari, CIT(DR)

…interested in prosecuting this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- (1). In the case of CIT vs B.N. Bhattachrgee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that: “The appeal does not mean merely filing of the appeal but effectively pursuing it.” 2 M/s. Bagaria Leasing Pvt. Ltd. ITA Nos.1327 & 1328/Kol/2017 A.Ys: 2007-08 & 2008-09 (2). In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference ma…

Alka Jain, Kolkata vs. DCIT, Cir-42, Murshidabad

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 1148/KOL/2017[2011-12]Status: DisposedITAT Kolkata11 Jul 2018AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L.Saini, Am Alka Jain Vs. Dcit, Circle-42, Murshidabad. Aurangabad, Murshidabad – 742201. Laldighi, 57, R.N. Tagore Road, Berhampore, Murshidabad – 742101. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acfpj 9691 K (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant By : None Revenue By : Shri A. Bhattacharjee, Addl. Cit सुनवाई क" तार"ख / Date Of Hearing : 11/07/2018 घोषणा क" तार"ख/Date Of Pronouncement: 11/07/2018 आदेश / O R D E R Per Dr. A. L. Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2011-12, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-12, Kolkata Dated 22.02.2017. 2. Notice Of Hearing Of This Appeal Was Sent To The Assessee At The Address Given By The Assessee In Form No.36. The Said Notice Has Not Been Returned Unserved. This Appeal Was Listed For Hearing Before The Tribunal On 11.07.2018. Today I.E. On 11.07.2018 When The Case Was Called For Hearing, None Appeared On Behalf Of The Assessee Nor Any Request For Adjournment Was Made. It Means That Assessee Is Not Interested In Prosecuting This Appeal. Hence The Appeal Filed By The Assessee Is Liable To Be Dismissed For Non Prosecution. For This View We Find Support From The Following Decisions :- (1). In The Case Of Cit Vs B.N.Bhattachrgee & Another, Reported In 118 Itr 461 [Relevant Pages 477 & 478] Wherein Their Lordships Have Held That : “The Appeal Does Not Mean Merely Filing Of The Appeal But Effectively Pursuing It.” (2). In The Case Of Estate Of Late Tukojirao Holkar Vs Cwt; 223 Itr 480 (Mp) While Dismissing The Reference Made At The Instance Of The Assessee In Default Made Following Observation In Their Order :

For Appellant: NoneFor Respondent: Shri A. Bhattacharjee, Addl. CIT

…ot interested in prosecuting this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- (1). In the case of CIT vs B.N.Bhattachrgee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : “The appeal does not mean merely filing of the appeal but effectively pursuing it.” (2). In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made following observation in their orde…

Maharani Royal Developers P.Ltd, New Delhi vs. ITO, Ward-16(1), New Delhi

In the result, the appeal of the assessee stands dismissed

ITA 7004/DEL/2017[2014-15]Status: DisposedITAT Delhi11 Jul 2018AY 2014-15

Bench: Smt Diva Singh

…s vs. CIT (2008) 296 ITR 495) returned the ITA-7004/Del/2017 Page 2 of 2 reference unanswered since the assessee remained absent and there was not any assistance from the assessee. Reference may also be made to the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) (SC) wherein their Lordship of the Apex Court held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. Accordingly considering the peculiar facts and circumstances of the present case, the appeal is dismissed for non prosecution with a liberty to the assessee to move an appropriate…

Ajit Singh, Gurgaon vs. ITO, Ward- 1, Gurgaon

In the result, the appeal of the assessee is dismissed in limini

ITA 6982/DEL/2017[2014-15]Status: DisposedITAT Delhi11 Jul 2018AY 2014-15

Bench: Smt Diva Singh

…the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. Reference may also be made to the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) (SC) wherein their Lordships of Hon'ble Supreme Court held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 3. Accordingly, considering the peculiar facts and circumstances of the present case the appeal is dismissed for non prosecution with a liberty to the assessee to move an a…

Nitin Yadav, New Delhi vs. ITO, Ward- 44(4), New Delhi

In the result, the appeal of the assessee stands dismissed

ITA 6885/DEL/2017[2011-12]Status: DisposedITAT Delhi11 Jul 2018AY 2011-12

Bench: Smt Diva Singh

…of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) has also returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. Reference may also be made to the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) (SC) wherein their Lordship of the Apex Court held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. Accordingly considering the peculiar facts and circumstances of the present case, the appeal is dismissed for non prosecution with a liberty to assessee to move an appropriate appl…

Ashok Kumar, Bulandshahr vs. ITO, Ward- 3(1), Bulandshahr

In the result, appeal of the assessee is dismissed

ITA 45/DEL/2018[2009-10]Status: DisposedITAT Delhi09 Jul 2018AY 2009-10

Bench: Shri Bhavnesh Saini

For Appellant: -None-For Respondent: Shri S.L. Anuragi, Sr. D.R

…of Multiplan India Ltd., 38 ITD 320 (Del.); Hon’ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (MP), and also the decision of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) wherein their Lordships held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same, the appeal of the assessee is dismissed as un-admitted. 4. In the result, appeal of the assessee is dismissed. 3 ITA.No.45/Del./2018 Shri Ashok Kumar, Bulandshahr, U.P. Order pronounced in the ope…

Raj Kumar, Meerut vs. ITO, Ward- 2(2), Meerut

In the result, the appeal of the assessee stands dismissed

ITA 7003/DEL/2017[2007-08]Status: DisposedITAT Delhi06 Jul 2018AY 2007-08

Bench: Smt Diva Singh

…the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. Reference may also be made to the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) (SC) wherein their Lordship of the Apex Court held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. Accordingly considering the peculiar facts and circumstances of the present case, the appeal is dismissed for non prosecution with a liberty to the assessee to move an appropriate…

M/S Golden Investment Management Pvt. Ltd., Kolkata vs. Pr. CIT, Kolkata-1, Kolkata

In the result, appeal of assessee is dismissed

ITA 144/KOL/2017[2008-09]Status: DisposedITAT Kolkata05 Jul 2018AY 2008-09

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 263

…ter was taken up for hearing no one represented on behalf of assessee. So, it gives an impression that assessee is not seriously interested in pursuing the appeal before the Tribunal. The Hon’ble Supreme Court in the case of CIT Vs. B. N. Bhattacharjee & Anr. 118 ITR 461 (SC) observed that preferring an appeal means effectively pursuing it and the law does not help a sleeping litigant. Hence, the assessee’s appeal is liable to be dismissed as un-admitted. We, therefore, relying upon the decision of 2 Golden Investment Management Pvt. Ltd. AY 2008-09. ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.)…

Anita Kumari, Panipat vs. ITO, Ward- 1, Panipat

In the result, the appeal of the assessee stands dismissed

ITA 6718/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Jul 2018AY 2012-13

Bench: Smt Diva Singh

…the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. Reference may also be made to the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) (SC) wherein their Lordship of the Apex Court held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. Accordingly considering the peculiar facts and circumstances of the present case, the appeal is dismissed for non prosecution with a liberty to the assessee to move an appropriate…

Rayban Organics (P) Ltd., Faridabad vs. JCIT, Ghaziabad

In the result, the appeal is dismissed for non-prosecution

ITA 2615/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Jul 2018AY 2010-11

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2010-11 Rayban Organics (P) Ltd., Vs. Jcit, C/O- M/S. Chordiya & Company, Range-2, Ghaziabad Cas, 826, Sector-15A, Faridabad Pan :Aaccr8032N (Appellant) (Respondent) Appellant By None Respondent By Sh. Atiq Ahmed, Sr. Dr Date Of Hearing 03.07.2018 Date Of Pronouncement 03.07.2018 Order Per O.P. Kant, A.M.: This Appeal, By The Assessee, Is Directed Against Order Of Cit(A), Muzaffarnagar, Dated 16.02.2015 Pertaining To The Assessment Year 2010- 11. 2. In This Case, Notice Was Sent To The Assessee By Rpad On 15.05.2018 At The Address Mentioned In Form No. 36, Fixing The Case For Hearing On 03.07.2018. In Spite Of This, On 03.07.2018 When The Case Was Called Upon, None Appeared On Behalf Of The Assessee, Nor Any Application For Adjournment Has Been Filed. It Is, Thus, Inferred That The Assessee Is Not Interested In Prosecution Of His Appeal. 3. Considering The Facts Of The Case & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax (Appellate Tribunal) Rules, 1963 As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), The Assessee’S Appeal Is Liable To Be Dismissed For Want Of Prosecution. 4. The Hon'Ble Madhya Pradesh High Court In The Case Of Estate Of Late Tukojirao Holkar Vs. Cwt (223 Itr 480) Has Held As Under:

…Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 7. Respectfully following the view taken in the cases cited supra, we dismiss the above appeal for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then it would be at…